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1 available-for-sale financial assets
available-for-sale financial assets ACC zur Veräußerung verfügbare finanzielle Vermögenswerte mpl (IFRS/IAS)Englisch-Deutsch Fachwörterbuch der Wirtschaft > available-for-sale financial assets
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2 IAS financial instruments
IAS financial instruments ACC, FIN IAS-Finanzinstrumente npl (four categories of IAS 39 financial assets: 1. Held-to-maturity investments; 2. Loans and receivables originated by the enterprise; 3. Held for trading; 4. Available for sale; cf IAS 32.5, 39.13 ff; IAS 39 Financial Instruments: Recognition and Measurement are replaced by IFRS 9 Classification and Measurement of Financial Assets, the new approach divides financial assets into only two categories while the former requirements in IAS 39 proposed four different categories; IFRS 9 Kategorisierung und Bewertung von finanziellen Vermögenswerten, mit nur zwei Finanzinstrumenten)Englisch-Deutsch Fachwörterbuch der Wirtschaft > IAS financial instruments
См. также в других словарях:
available-for-sale financial assets — parduoti laikomas finansinis turtas statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Finansinis turtas, kuris buvo įsigytas parduoti arba siekiant gauti pelno iš jo kainos svyravimų, ir kitas finansinis turtas … Lithuanian dictionary (lietuvių žodynas)
Available for sale — (AFS) is an accounting term used to classify financial assets.AFS is one of the three general classifications, along with held for trading and held to maturity, under United States of America (U.S.) generally accepted accounting principles (US… … Wikipedia
available-for-sale — ( AFS) One of three defined categories established in FAS 115 for the classification of financial instruments held as assets on the books of an investor. Available for sale, or AFS, securities are securities that the investor is unable or… … Financial and business terms
financial assets for sale — parduoti laikomas finansinis turtas statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Finansinis turtas, kuris buvo įsigytas parduoti arba siekiant gauti pelno iš jo kainos svyravimų, ir kitas finansinis turtas … Lithuanian dictionary (lietuvių žodynas)
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Contract for difference — In finance, a contract for difference (or CFD) is a contract between two parties, typically described as buyer and seller , stipulating that the buyer will pay to the seller the difference between the current value of an asset and its value at… … Wikipedia
